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2016 (2) TMI 1297 - AT - Income TaxRectification of mistake u/s 254 - specific ground no. 2 raised for jurisdiction that assessment framed u/s. 144/147 of the Act is bad in law has not been adjudicated - HELD THAT:- We found that ground no.2 raised by assessee is not at all adjudicated by the Tribunal and hence, qua this ground we recall the order. The registry will fix this appeal in regular course for hearing ground no.2 only.
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